Sec.2 (93 ) of CGST Act
Rajkumar Gutti (543 Points)
13 February 2024Same rent reimbursed by corporate body company separately, other than regular salary.
As per sec.2(93 ) of CGST Act company acting as an principal agent and it is construed that supply is made to company.
Hence rent paid by employee to landlord , which is reimbursed by co.is liable to pay RCM GST.
Here there is no any contractual agreement between employee and employer for rent.
Is my information is correct